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Putri, S.N. and Dewi, S.R. 2022. The Influence of Service Quality and the Samsat Drive Thru System on Motor Vehicle Taxpayer Compliance with Tax Sanctions as Moderating Variables in Sidoarjo during the Covid-19 Pandemic. Indonesian Journal of Law and Economics Review. 17, (Nov. 2022), 10.21070/ijler.v17i0.806. DOI:https://doi.org/10.21070/ijler.v17i0.806.